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FIRST NAT. BANK v. COMMISSIONER OF INTERNAL REVENUE

No. 7042.

110 F.2d 448 (1940)

FIRST NAT. BANK OF CHICAGO v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

March 18, 1940.

Attorney(s) appearing for the Case

Elden McFarland, of Washington, D. C. (E. J. Quinn and J. F. Riordan, both of Chicago, Ill., of counsel), for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Morton K. Rothschild, J. P. Wenchel, and Irving M. Tullar, Sp. Assts. to Atty. Gen., for respondent.

Before SPARKS, TREANOR and KERNER, Circuit Judges.

SPARKS, Circuit Judge.

This petition for review of a decision of the Board of Tax Appeals involves income taxes for the years 1932 and 1933. It raises the question whether or not the income of certain trusts created by petitioner's decedent should have been taxed to him under the provisions of sections 22 and 167 of the Revenue Act of 1932, 26 U.S.C. A. Int.Rev.Acts. The following undisputed facts were found by the Board.

Andrew C. O'Laughlin died December...

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